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CORRESP
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HERTZ GLOBAL HOLDINGS, INC.

225 Brae Boulevard

Park Ridge, NJ 07656

August 12, 2010

Securities
and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-4

of Hertz Global Holdings, Inc.

File No. 333-167085

Ladies
and Gentlemen:

Pursuant
to the provisions of Rule 461 under the Securities Act of 1933, as
amended, Hertz Global Holdings, Inc., a Delaware corporation (the “Registrant”),
hereby respectfully requests that the effective date of the above-referenced
Registration Statement be accelerated so as to permit it to become effective at
3:00 P.M. (EST) on August 16, 2010 or as soon thereafter as possible.

The
Registrant hereby acknowledges that:

(i) should
the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing;

(ii) the
action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Registrant from its
full responsibility for the adequacy and accuracy of the disclosure in the
filing; and

(iii) the
Registrant may not assert this action as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.

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  Very
  truly yours,

  HERTZ
  GLOBAL HOLDINGS, INC.

  By:

  /s/
  J. Jeffrey Zimmerman

  Name:

  J.
  Jeffrey Zimmerman

  Title:

  Senior
  Vice President, General Counsel and Secretary

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